Tax on Employers

Sections

• 31.3111-1
  § 31.3111-1 Measure of employer tax.
• 31.3111-2
  § 31.3111-2 Rates and computation of employer tax.
• 31.3111-3
  § 31.3111-3 When employer tax attaches.
• 31.3111-4
  § 31.3111-4 Liability for employer tax.
• 31.3111-5
  § 31.3111-5 Manner and time of payment of employer tax.
• 31.3111-6
  § 31.3111-6 Recapture of credits under the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act.
• 31.3112-1
  § 31.3112-1 Instrumentalities of the United States specifically exempted from the employer tax.